How long must I own a vehicle after claiming the 179 deduction without any penalties or recapture?

I guess thereis no regulated time limit; however, If you sell, exchange, or otherwise dispose of the auto, you may have to treat all or part of the gain as ordinary income

So, it depends; if you dispose of the auto at a loss then no need to recapture the unrecatured sec 179 advanced depreciation.You need to recapture the section 179 deduction if, in any year during the auto?s recovery period, the percentage of biz use drops to 50% or less. Then, you must include the recapture amount as ordinary income in Part IV of Form 4797 in the tax year the biz use drops to 50% or less,. You then need to increase the basis of the auto by the recapture amount.